GHANSHYAM K BHAVSAR, MUMBAI v. ITO 16(2)(1), MUMBAI

ITA 2454/MUM/2012 | 1999-2000
Pronouncement Date: 03-10-2013 | Result: Dismissed

Appeal Details

RSA Number 245419914 RSA 2012
Assessee PAN AGLPB4263H
Bench Mumbai
Appeal Number ITA 2454/MUM/2012
Duration Of Justice 1 year(s) 5 month(s) 21 day(s)
Appellant GHANSHYAM K BHAVSAR, MUMBAI
Respondent ITO 16(2)(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 03-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 03-10-2013
Date Of Final Hearing 03-10-2013
Next Hearing Date 03-10-2013
Assessment Year 1999-2000
Appeal Filed On 12-04-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AND SHRI SANJAY GARG JUDICIAL MEMBER ITA NO . 2454 /M/12 ASSESSMENT YEAR : 1999 - 2000 SHRI GHANSHYAM K. BHAVSAR 301 SAGAR MANSION 40 BHULABHAI DESAI ROAD MUMBAI - 400 0 26 PAN: AGLPB4263H VS. ITO 16(2)(1) MATRU MANDIR ROOM NO.221 MATRU MANDIR TRADEO ROAD MUMBAI 400 0 07 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ANURAG SRIVASTAVA D.R. DATE OF HEARING : 03.10. 20 13 DATE OF PRONOUNCEMENT : 03.10.2013 O R D E R PER SANJAY GARG JM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) - 16 MUMBAI ON 17 . 0 1 .20 1 2 IN RELATION TO T HE ASSESSMENT YEAR 1999 - 200 0 . 2. EARLIER T HIS CASE WAS FIXED FOR HEARING ON 25 .0 4 .2013 . HOWEVER ON THE SAID DATE THE HEARING WAS ADJOURNED TO 17.07.13 AT THE REQUEST OF LD. A.R. VIDE LETTER DATED 18.04.13. BOTH THE PARTIES WERE ALSO INFORMED . HOWEVE R ON THE SAID DATE THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED FOR TODAY I.E. 03.1 0.13. THE CASE HAS BEEN CALLED SEVERAL TIMES BUT NEITHER ANYONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. WE HAVE ALREADY EXHAUSTED OUR LIST OF CASES. IT SEEMS THAT THE ASSESSEE IS NO MORE INTERESTED IN FURTHER PROSECUTION OF HIS APPEAL. 3. IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THE HONBLE SUPREME COURT HELD THAT APPEA L DOES NOT MEAN ONLY FILING OF MEMO OF ITA NO. 2454 /M/12 SHRI G HANSHYAM K. BHAVSAR 2 APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON - PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. TO THE SIMILAR EFFECT ARE THE DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKAR 223 ITR 480 (M.P) AND THE TRIBUNAL IN THE CASE OF C IT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.). 4. KEEPING IN VIEW THE RATIO OF THE JUDICIAL PRONOUNCEMENTS AS DISCUSSED ABOVE AND HAVING REGARD TO THE FACTS OF THE CASE THIS APPEAL OF THE ASSESSEE I S HEREBY DISMISSED FOR WANT OF PROSECUTION. 5 . IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 0 3 . 1 0. 2013. SD/ - SD/ - ( D. KARUNAKARA RAO ) ( SANJAY GARG ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED: 3 0. 1 0. 2013. * JK COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT ( A) CONCERNED MUMBAI THE DR C BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI.